1.) CHRISTIE SLAMMED OVER SPECIAL ELECTION. Emily Schultheis and Maggie Haberman for your favorite political paper: “Democrats and Republicans alike are criticizing New Jersey Gov. Chris Christie’s decision to call an Oct. 16 special general election to fill the seat of late Democratic Sen. Frank Lautenberg. The Republican said his decision was dictated by state election law. … But the move all but ensures criticism that he is unnecessarily spending millions of taxpayer dollars to serve his own political needs. The timing means that popular New Jersey Mayor Cory Booker will not be on the ballot — potentially stoking Democratic turnout — when voters decide whether to give Christie another term in November.” http://politi.co/1b1f2Ir

2.) HEY, BIG SPENDER! And you thought the GSA conference was bad. …The $822,000 Las Vegas-based General Services Administration conference — mind-reader, clown and all — doesn’t hold a candlestick to IRS conference spending unveiled Tuesday. The Treasury Inspector General for Tax Administration released a report showing the tax-collecting agency spent well over that amount on seven conferences in 2010. The most expensive was a $4.1 billion Anaheim, Calif., conference where one keynote speaker was paid $17,000 to paint pictures of Michael Jordan, Bono, Albert Einstein and Abraham Lincoln to inspire conferees. Oh, and attendees got about $64,000 worth of trinkets and souvenirs.

— Worse, a huge chunk of money came out of a pot of cash that funds IRS tax enforcement — just as IRS has been begging lawmakers to expand their enforcement stash to crack down on rampant fraud. That’s just one of the 225 conferences the IRS hosted for its workers between 2010 and 2012, costs totaling $49 million.

— Other expenses from the conference, not in the story: $135,350 for speakers, $35,800 to fly employees planning the conference around the country in preparation, $30,000 to host at the hotels 45 IRS employees who already lived in the area, and $50,187 on video entertainment, including the creation of that notorious Star Trek and “Cupid Shuffle” video. TIGTA report: http://politico.pro/15yrvlV, and my story: http://politico.pro/17lXvxp

BEHIND THE SPENDING. TIGTA blamed part of the spending problem on two outside event planners hired by the IRS to organize the conference — though IRS leaders signed off on the total budget well in advance of the conference, so they cannot claim ignorance. The planners didn’t have any incentive to negotiate a favorable room rate for the IRS, the report says. On the contrary, both were actually compensated on room rates and actually “requested numerous upgraded rooms.” Perhaps that explains why they got about $133,000 in commission checks from the hotels …

KEEP IN MIND: THESE ARE OLD NUMBERS. The report might have dropped at the worst possible moment for the IRS, given the scandal currently drowning the IRS. But keep in mind that these lavish conferences happened years ago, and — since then — IRS has cut such spending 80 percent, and “sweeping new spending restrictions have been put in place at the IRS … and similar large-scale meetings did not take place in 2011, 2012 or 2013,” said IRS acting Commissioner Daniel Werfel in a statement. The cost of conferences with 50-plus people dropped from $37.6 million in fiscal 2010 to $6.2 million in fiscal 2011 and under $4.9 million in fiscal 2012. What’s more, the federal government has taken steps to curb conference spending overall, capping it at $500,000 per event.

HOT TICKET TONIGHT: BIDEN SPEAKS ON TURKEY. At 7p.m., Veep Joe Biden will address the American-Turkish Council’s 32nd annual conference at the Ritz-Carlton. The comments he makes about the current dustup in Turkey could be telling. Though Turkey is a vital U.S. ally, a strategic middleman between America and the Muslim world, the White House has urged Prime Minister Tayyip Erdogan to allow the Turks to protest and assemble peacefully — without the threat of tear gas and police raids, which happened all last week. Although one Turkish leader apologized to protesters Tuesday, Erdogan, a conservative who has used his position to incorporate religion with state law, on Monday said protesters walked "arm-in-arm with terrorism." Some separatists are already having flashbacks to 1908 and looking for a modern-day Mustafa Kemal Ataturk.

RAVENS TO THE WHITE HOUSE. President Barack Obama at noon Wednesday welcomes this year’s Super Bowl champions, the Baltimore Ravens, to the White House. The Ravens defeated the San Francisco 49ers 34-31 for this year's title.

ALSO BREAKING ON PRO TODAY —

W.H. NEW PATENT PUSH. Michelle Quinn for Pro: “The tech industry finally got the word it had been waiting for out of Washington on patent reform. …The White House initiative officially unveiled Tuesday represents the biggest step yet by President Barack Obama to jump into the patent wars that have absorbed the industry. The president’s package of executive actions and legislative recommendations, if enacted, tips the scales to give advantage to those fighting abusive patent litigation threats, say some in the tech industry.” http://politico.pro/ZrKhKJ

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HEADS-UP: AMENDMENTS COULD DERAIL ENERGY POLICY. Pro’s Darren Goode and Andrew Restuccia: “Exhibit A: Sens. Jeanne Shaheen (D-N.H.) and Rob Portman’s (R-Ohio) bipartisan proposal to promote energy efficiency, which may be close to coming up on the Senate floor. While the bill has drawn bipartisan support, backers worry that the bill could become a magnet for divisive messaging amendments on topics like climate change, the Keystone XL pipeline and ethanol. If Shaheen-Portman fails, other possible energy-policy vehicles could include a bill aimed at saving the nation’s helium reserve — which, while only tangentially tied to energy, has the advantage of needing to pass by Sept. 30. But even that bill could run aground under a host of unrelated amendments.” http://politico.pro/13DFi9t

GOP ATTACKS SEBELIUS FOR NOT SAVING DYING CHILD. For once, Republican’s aren’t knocking on HHS Secretary Kathleen Sebelius because of Obamacare — but this issue is just as contentious. Paige Winfield Cunningham for Pro: “GOP members are pressuring the secretary to make Sarah Murnaghan, a 10-year-old who has been hospitalized at Children’s Hospital of Philadelphia for three months with end-stage [cystic fibrosis], eligible to receive a transplant of adult lungs. Her family has gone very public in seeking an exemption because few pediatric lungs become available and the child is running out of time.” Sebelius would have to sign off on the transplant since children under 12 can’t get an adult lung — but she argued Tuesday that it’s not her job to decide who lives or dies. “Unfortunately, there are about 40 seriously ill Pennsylvanians over the age of 12 also waiting for a lung transplant,” she said. http://politico.pro/18RCLy4

CONSERVATIVE GROUPS SPEAK OF IRS INTERACTIONS. Representatives of six conservative organizations that were singled out by the IRS testified before Ways and Means Tuesday, and Morning Tax author Lauren French has the readout. “Kevin Kookogey, the founder and president of Linchpins of Liberty, an education group based in Tennessee, … [said] the group has waited 29 months for its tax-exempt application to be processed. … His group mentors high school and college students on the constitution and conservative political philosophy. … Becky Gerritson, the president of the Wetumpka Tea Party, choked up when speaking about questions the IRS asked about donors and the political aspirations of her members.

“Rep. Jim McDermott … issued harsh criticism of the conservative groups testifying before the panel. ‘But as I listen to this discussion, I’d like to remind everyone what we are talking about here,’ he said. ‘None of your organizations were kept from organizing or silenced. We are talking about whether or not the American taxpayers would subsidize your work. We are talking about a tax break.’” http://politico.pro/13DwMHs

MCCAIN WOULDN’T WANT WOMAN'S DAUGHTER TO SERVE BECAUSE OF ASSAULT. Tim Mak for Pro: “Sen. John McCain is so disturbed by rampant sexual assault in the military that he cannot give his ‘unconditional support’ to women thinking of joining the armed services. McCain told a panel of top military officials Tuesday morning that he was approached recently by a woman who asked if he would approve of her daughter joining the military. McCain replied that could not give his full support because of the severity of the problem.”

BIDEN, CLINTON HONOR LAUTENBERG WEDNESDAY. Jose Delreal has the schedule for POLITICO: “Vice President Joe Biden and former Secretary of State Hillary Clinton will eulogize New Jersey Sen. Frank Lautenberg on Wednesday in New York City. The Lautenberg family and U.S. Sen. Robert Menendez will also speak in an 11:30 a.m. service at the Park Avenue Synagogue in New York City, according to his office. Lautenberg’s casket will then depart for Washington, D.C. from the rail station named after him in Secaucus, N.J. Lautenberg’s casket will arrive on Thursday on the Capitol’s East steps. The senator will lie in repose that day on the Lincoln catafalque in the U.S. Senate Chamber. He will be buried at Arlington National Cemetery at 8:30 a.m. on Friday.”

MORE ON THE SEXUAL ASSAULT HEARING: “The military officials told senators in opening statements Tuesday that it is crucial to keep the role of commanders central in the military justice system, a rebuke of proposals from Sen. Kirsten Gillibrand (D-N.Y.), Barbara Boxer (D-Calif.) and Susan Collins (R-Maine), which would remove power from commanders to determine whether cases go to trial. ‘If you’ve heard each of us suggest that the role of a commander is central in solving this problem, it’s because we believe that the role of the commander is essential to any change we will be able to make on this issue,’ Chairman of the Joint Chiefs of Staff Gen. Martin Dempsey told the committee. … On the other hand, Defense Secretary Chuck Hagel’s proposal to prevent a military authority from overturning the findings of courts-martial found wide support among the military’s top officials. … Dempsey said he supported Sen. Richard Blumenthal’s (D-Conn.) proposal to mandate a punitive discharge for service members convicted of sexual assault.”http://politico.pro/1b0Fl1B

QUOTE OF THE DAY — AKIN-ESQUE? You decide (h/t Juana Summers): “The young folks coming into each of your services are anywhere from 17 to 22 or 23. Gee whiz, the hormone level created by nature sets in place the possibility for these types of things to occur." That’s Sen. Saxby Chambliss (R-Ga.), on what can cause sexual assault.

ISSA TO SPURN ‘SPOCK’. House Oversight and Government Reform Committee Chairman Darrell Issa is hauling the man who plays Spock in the IRS Star Trek parody before his IRS conference spending hearing Thursday. His name is Faris Fink, the commissioner of the small business and self-employed division. Don’t miss him on the big screen: http://1.usa.gov/YL2VIF

ON TAP WEDNESDAY: At 10 a.m., the House Armed Services Committee marks up the fiscal 2014 NDAA bill authorizing military funding — a meeting that will last all day and likely into the night. An Energy and Commerce subcommittee at 4 p.m. will amend four bills, including legislation on coal residue reuse. The full committee at 10 a.m. will also hold a hearing on how to do away with the so-calleddoc fix and create a better process for paying doctors treating Medicare patients. At the same time, House Judiciary Committee will consider legislation to limit settlement agreements by agencies that require the agencies to take regulatory action — something frequently used by the EPA, much to Republicans’ dismay.

POLICY AROUND THE WEB:

—Obama on Tuesday nomination three judges to the federal appeals court in D.C., and the Washington Post has an overview of the candidates: http://wapo.st/15DRfh9

—The New York Times’ Jonathan Weisman is reporting that Obama’s nominee for trade representative, Michael Froman, has $500,000 in a Cayman Islands account. http://nyti.ms/19GmA5F

—Russia: Assad misled on S-300 defense missile systems. President Vladimir Putin said Tuesday that his country had not delivered on the contract with Syria. The AP: http://politico.pro/11CBEtf

—FHA losses could be a problem. Stress tests reveal the agency could face projected losses over 30 years close to $115 billion, numbers far worse than a review last year. http://on.wsj.com/19Gy9K9

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